tailieunhanh - Audit Manual Internal Audit Division Office of Internal Oversight Services

At the close of the inspection, the audit team will indicate to the organisation that a draft report will issue within a given time frame (approximately 10 weeks). The audit team will outline that the draft report may contain requests for further clarification and involve re-checking of facts and statements regarding certain operations or practices. The draft report will also provide the organisation audited with the opportunity to submit their own view of the areas and practices assessed. Generally, the draft report will issue with a response date deadline. . | AUDIT MANUAL Internal Audit Division Office of Internal Oversight Services Preface to the March 2009 edition This edition of the Internal Audit Manual reflects the recent changes made by the Institute of Internal Auditors to the International Standards for the Professional Practice of Internal Auditing. Related sections of the Manual have also been revised based on the changes to the Standards. Fatoumata Ndiaye Acting Director Internal Audit Division OIOS New York March 2009 Preface to the August 2008 edition The Internal Audit Division IAD or the Division is one of three divisions of the Office of Internal Oversight Services OIOS providing internal oversight services to the United Nations. The Internal Audit Manual Manual sets out the policies and procedures that govern the conduct of internal auditing at the United Nations. It describes the underlying principles standards and code of ethics for the professional practice of internal auditing and describes the Division s audit management process from planning and preparation to the performance of the audit reporting of results and follow-up of recommendations. The Manual incorporates the Attribute and Performance Standards of the International Standards for the Professional Practice of Internal Auditing Standards developed and maintained by the Institute of Internal Auditors IIA . The IIA Standards were adopted as mandatory guidance for the practice of internal auditing in the United Nations following the 33rd annual meeting of the Representatives of Internal Audit Services of United Nations Organizations and Multilateral Financial Institutions in June 2002. Each chapter of the Manual cites the applicable IIA Standards and sets out the policies procedures and practices applied by IAD in conformity therewith. All IAD policies and procedures should be complied with. Inability to comply with any of them should be brought to the attention of the IAD management immediately. The purpose of the Audit Manual is to AUDIT .